Summary of changes

Tax Forms & Publications
Work Request Notification (WRN)/Circulation
Product

Form 8846

Title

Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

Tax year

2011

Processing year

2012

This is the First
circulation of this product for your review and comments. This circulation can be used to support any necessary work requests.
We have reviewed this product and propose the following. For circulations of forms, our review included the instructions and related
worksheets.
No changes that would impact a Unified Work Request (UWR) (other than Modernized e-File (MeF) stylesheet changes).
Changes that may impact a UWR as a result of:
Legislation or Chief Counsel guidance: P.L. 111-240 (SBJA), sections 2012 and 2013

A program change initiated by: Form 3800. The Form 3800 is redesigned to figure the passive activity limit and carryovers related to specified

credits (IRC section 38(c)(4))

Signature of Approving Official

Curtis Freeman

Curtis Freeman
2011.04.20 09:41:16 -04'00'

Date

4/20/2011

Description of major changes

Lines 7 through 11 are removed, since the passive activity limit and the carryover amounts are calculated on Form 3800.
The instructions are moved to begin on page 2.

Comments: We will consider all comments received. However, comments received after 30 days may be deferred until the next revision. Comments
should be sent via email to both the Tax Law Specialist and Reviewer listed below. If we need to make significant changes based on comments or other
new information received, we will issue a subsequent circulation of this product; otherwise, these changes are final.
Tax Law Specialist

Rodney Holmes

Reviewer

Sharon.A.Dewsbury

E-mail

[email protected]

E-mail

[email protected]

Form 14216 (3-2011)

Catalog Number 57440M

publish.no.irs.gov

Department of the Treasury-Internal Revenue Service